In this study, we evaluated the change of electronic structure during redox process in cerium-doped ZrO 2 grown by sol gel method. By sol-gel method, we could obtain cerium-doped ZrO 2 in high oxygen partial pressure and low temperature. After post annealing process in nitrogen ambient, the film is deoxidized. We used spectroscopic and theoretical methods to analysis change of electronic structure. X-ray absorption spectroscopy (XAS) for O K1-edge and Density Functional Theory (DFT) calculation using VASP code were performed to verify the electronic structure of the film. Also, high resolution x-ray photoelectron spectroscopy (HRXPS) for Ce 3d was carried out to confirm chemical bond of cerium doped ZrO 2 . Through the investigation of the electronic structure, we verified as followings.(1) During reduction process, binding energy of oxygen is increase. Simultaneously, oxidation state of cerium was change to 4+ to 3+. (2) Cerium 4+ and cerium 3+ states were generated at different energy level. (3) Absorption states in O K edge were mainly originated by Ce 4+ f 0 and Ce 3+, while occupied states in valance band were mainly originated from Ce 4+ f 2 .